most companies, when they demerge/spin off. they will request an ATO ruling specific to their company.
See below link for an example (in speccie dist):
https://www.bhp.com/-/media/bhp/documents/investors/news/2015/150610_demergerofsouth32australiantaxationinformation.pdf?la=en
most companies, when they demerge/spin off. they will request an...
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